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Loans (Tables)
 3 Months Ended
Mar. 31, 2023
Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Reconciliation of Gross Loans Originated / Acquired to Loans Originated or Purchased in Consolidated Statements of Cash Flows (in 000's):
Three months ended March 31,
20232022
Loans Originated / Acquired:$246,983 $265,539 
Less Non-Cash Reconciling items:
Other Consumer renewed loans (live check and premier)49,626 54,837 
Other non-cash activity: unearned finance charges, origination fees, discounts, premiums, and deferred fees60,461 64,609 
Loans originated or purchased per Consolidated Statements of Cash Flows:$136,896 $146,094 
The Company’s Gross Balances (in 000's) on non-accrual loans by loan class as of March 31, 2023 and December 31, 2022:

Gross Balance (in 000's) by Origination Year as of March 31, 2023:
Loan Class2023(1)2022202120202019PriorTotal
Live Check Loans$55,682 $85,131 $8,901 $1,485 $177 $30 $151,406 
Premier Loans6,592 56,213 23,131 5,470 1,546 465 93,417 
Other Consumer Loans143,138 366,281 100,086 18,780 6,126 2,147 636,558 
Real Estate Loans— 3,670 12,851 5,760 4,996 7,782 35,059 
Sales Finance Contracts24,760 73,894 31,677 15,826 2,890 428 149,475 
Total$230,172 $585,189 $176,646 $47,321 $15,735 $10,852 $1,065,915 
(1) Includes loans originated during the three-months ended March 31, 2023.
Gross Balance (in 000's) by Origination year as of December 31, 2022:
Loan Class20222021202020192018PriorTotal
Live Check Loans$129,140 $15,432 $2,234 $292 $32 $10 $147,140 
Premier Loans68,166 29,236 7,155 2,101 528 82 107,268 
Other Consumer Loans482,667 136,511 24,941 8,134 2,333 526 655,112 
Real Estate Loans3,640 13,216 6,098 5,261 3,876 4,517 36,608 
Sales Finance Contracts85,001 37,060 19,145 3,817 585 68 145,676 
Total$768,614 $231,455 $59,573 $19,605 $7,354 $5,203 $1,091,804 

The Company’s Gross Balance (in 000's) on non-accrual loans by loan class as of March 31, 2023 and December 31, 2022 are as follows:
Loan ClassMarch 31,
2023		December 31,
2022
Live Check Loans $8,979 $13,527 
Premier Loans 3,464 4,738 
Other Consumer Loans 26,782 41,240 
Real Estate Loans 1,674 1,870 
Sales Finance Contracts 4,921 5,656 
Total $45,820 $67,031 
Financing Receivable, Past Due
Age analysis of Gross Balance (in 000's) on past due loans, segregated by loan class, as of March 31, 2023:
Loan Class30-59 Days
Past Due		60-89 Days
Past Due		90 Days or
More
Past Due		Total
Past Due
Loans
Live Check Loans$4,989 $2,617 $6,637 $14,243 
Premier Loans1,506 1,042 2,171 4,719 
Other Consumer Loans17,176 9,641 22,299 49,116 
Real Estate Loans772 513 1,406 2,691 
Sales Finance Contracts2,727 1,570 3,540 7,837 
Total$27,170 $15,383 $36,053 $78,606 

Age analysis of Gross Balance (in 000's) on past due loans, segregated by loan class, as of December 31, 2022:
Loan Class30-59 Days
Past Due		60-89 Days
Past Due		90 Days or
More
Past Due		Total
Past Due
Loans
Live Check Loans$6,217 $4,524 $8,232 $18,973 
Premier Loans2,164 1,302 2,416 5,882 
Other Consumer Loans24,681 14,373 26,818 65,872 
Real Estate Loans894 436 1,380 2,710 
Sales Finance Contracts4,257 2,066 3,315 9,638 
Total$38,213 $22,701 $42,161 $103,075 
Financing Receivable Credit Quality Indicators The following table presents the Gross Outstanding in each segment of the portfolio as of March 31, 2023 based on year of origination:
Payment Performance by Origination Year (in thousands)
2023(1)2022202120202019PriorTotal
Gross Balance
Balance
Live Check Loans:
Performing $55,239 $77,392 $8,196 $1,407 $167 $26 $142,427 
Nonperforming 443 7,739 705 78 10 4 8,979 
$55,682 $85,131 $8,901 $1,485 $177 $30 $151,406 
Premier Loans:
Performing $6,587 $54,210 $22,043 $5,205 $1,472 $436 $89,953 
Nonperforming 5 2,003 1,088 265 74 29 3,464 
$6,592 $56,213 $23,131 $5,470 $1,546 $465 $93,417 
Other Consumer Loans:
Performing $142,772 $348,751 $93,018 $17,575 $5,689 $1,972 $609,777 
Nonperforming 366 17,530 7,068 1,205 437 175 26,781 
$143,138 $366,281 $100,086 $18,780 $6,126 $2,147 $636,558 
Real Estate Loans:
Performing $— $3,575 $12,046 $5,576 $4,696 $7,492 $33,385 
Nonperforming — 95 805 184 300 290 1,674 
$— $3,670 $12,851 $5,760 $4,996 $7,782 $35,059 
Sales Finance Contracts:
Performing $24,757 $71,625 $30,091 $14,984 $2,705 $392 $144,554 
Nonperforming 3 2,269 1,586 842 185 36 4,921 
$24,760 $73,894 $31,677 $15,826 $2,890 $428 $149,475 
(1)Includes loans originated during the three months ended March 31, 2023.
Gross charge offs by origination year during the three months ended March 31, 2023 (in 000's):
Loan Class20232022202120202019PriorTotal
Live Check Loans$14 $8,025 $1,074 $70 $19 $12 $9,214 
Premier Loans— 1,066 799 153 61 15 2,094 
Other Consumer Loans4 11,281 6,041 856 307 173 18,662 
Real Estate Loans— — 1 7 — 6 14 
Sales Finance Contracts— 1,012 754 518 89 21 2,394 
Total$18 $21,384 $8,669 $1,604 $476 $227 $32,378 
Financing Receivable, Troubled Debt Restructuring The information relating to modifications made to borrowers experiencing financial difficulty (dollars in 000's) for the period indicated are as follows:
As of and for the three months ended March 31, 2023 (in 000's)
Loan ClassInterest Rate ReductionTerm ExtensionPrincipal ForgivenessCombination - Term Extension and Principal ForgivenessCombination - Term Extension and Interest Rate Reduction
Live Check Loans $1,224 0.8 %$670 0.4 %$663 0.4 %$890 0.6 %$317 0.2 %
Premier Loans 319 0.3 %578 0.6 %227 0.2 %493 0.5 %393 0.4 %
Other Consumer Loans 3,807 0.6 %3,620 0.6 %2,770 0.4 %7,948 1.2 %4,791 0.8 %
Real Estate Loans 47 0.1 %— — %5 — %— — %— — %
Sales Finance Contracts 177 0.1 %174 0.1 %503 0.3 %1,833 1.2 %125 0.1 %
Total $5,574 0.5 %$5,042 0.5 %$4,168 0.4 %$11,165 1.0 %$5,626 0.5 %

The financial effects of the modifications made to borrowers experiencing financial difficulty in the three months ended March 31, 2023 are as follows:
Loan ModificationLoan ClassFinancial Effect
Principal ForgivenessLive Check Loans
Reduced the gross balance of the loans $0.7 million
Premier Loans
Reduced the gross balance of the loans $0.2 million
Other Consumer Loans
Reduced the gross balance of the loans $2.8 million
Real Estate LoansNo Financial Effect
Sales Finance Contracts
Reduced the gross balance of the loans $0.5 million
Interest Rate ReductionLive Check Loans
Reduced the weighted-weighted average contractual interest rate from 26.7% to 16.5%
Premier Loans
Reduced the weighted-weighted average contractual interest rate from 20.2% to 15.1%
Other Consumer Loans
Reduced the weighted-weighted average contractual interest rate from 29.2% to 19.3%
Real Estate Loans
Reduced the weighted-weighted average contractual interest rate from 17.9% to 6.0%
Sales Finance Contracts
Reduced the weighted-weighted average contractual interest rate from 21.9% to 15.6%
Term ExtensionLive Check Loans
Added a weighted average 14 months to the term
Premier Loans
Added a weighted average 27 months to the term
Other Consumer Loans
Added a weighted average 16 months to the term
Real Estate LoansNo Financial Effect
Sales Finance Contracts
Added a weighted average 18 months to the term
The aging for loans that were modified to borrowers experiencing financial difficulty in the past 12 months (in 000's):
March 31, 2023
Loan ClassCurrent30 - 89 Past Due90+ Past DueTotal
Live Check Loans$4,171 $887 $1,617 $6,674 
Premier Loans4,293 696 740 5,729 
Other Consumer Loans49,933 8,003 10,093 68,029 
Real Estate Loans127 10 152 290 
Sales Finance Contracts6,555 787 1,138 8,480 
     Total$65,079 $10,382 $13,741 $89,202 
TDRs that occurred during the twelve months ended March 31, 2022 and subsequently defaulted during the three months ended March 31, 2022 are listed below ($ in 000's):
Loan ClassNumber
Of
Loans		Pre-Modification
Gross
Balance
Live Check Loans 361$663 
Premier Loans 46234 
Other Consumer Loans 1,2262,748 
Real Estate Loans—— 
Sales Finance Contracts46220 
Total1,679$3,865 
Financing Receivable, Modified, Subsequent Default
Loans modified for borrowers experiencing financial difficulty during the prior 12 months that subsequently defaulted during the three month period ended March 31, 2023 (in 000's):
March 31, 2023
Loan ClassInterest Rate ReductionTerm ExtensionPrincipal ForgivenessCombination- Term Extension and Principal ForgivenessCombination - Term Extension and Interest Rate Reduction
Live Check Loans$864 $105 $369 $144 $81 
Premier Loans85 45 76 189 67 
Other Consumer Loans1,583 665 927 1,603 708 
Real Estate Loans3 — 5 — — 
Sales Finance Contracts81 22 120 245 17 
     Total$2,616 $837 $1,497 $2,181 $873 
The following table presents a summary of loans that were restructured during the three months ended March 31, 2022 ($ in 000's):
Loan ClassNumber
Of
Loans		Pre-Modification
Gross
Balance		Post-Modification
Gross
Balance
Live Check Loans1,072$2,037 $1,990 
Premier Loans1961,318 1,263 
Other Consumer Loans4,53517,081 16,386 
Real Estate Loans787 87 
Sales Finance Contracts2211,581 1,493 
Total6,031$22,104 $21,219 
Financing Receivable, Allowance for Credit Loss
Segmentation of the portfolio began with the adoption of ASC Topic 326 on January 1, 2020. The following table provides additional information on our allowance for credit losses (in 000's) based on a collective evaluation.
Three Months Ended March 31, 2023
Live
Check Loans		Premier
Loans		Other
Consumer
Loans		Real
Estate
Loans		Sales
Finance
Contracts		Total
Allowance for Credit Losses:
Balance as of 12/31/2022$14,896 $6,108 $46,412 $143 $7,651 $75,210 
Provision for Credit Losses9,430 1,087 12,871 22 2,004 $25,414 
Charge-offs(9,222)(2,094)(18,662)(14)(2,394)$(32,386)
Recoveries1,231 309 4,195 2 507 $6,244 
Ending Balance 3/31/2023$16,335 $5,410 $44,816 $153 $7,768 $74,482